還有幾天的時間,ACCA考生們就要邁入ACCA的考場,對于這次考試,你是否已經(jīng)做好了充足的準備呢?如果內(nèi)心比較不篤定,也沒關(guān)系,今天小編和大家聊聊押題這件事。
ACCA官網(wǎng)每年都會給到學(xué)員很多知識點的講解,考官文章也會分析部分考官覺得需要掌握的知識點,大家都知道,試卷是考官出的,這說明,考官文章里的知識點被考到的概率········我想,大家都懂的
話不多說,直接分享P1-P7的必考點
P1
50 mark scenario question, to include: ethics, governance and risk management. AAA model on ethical issues
Optional questions to include: directors remuneration approaches, evaluation of risks and their mitigation, integrated reporting and rules v principles in corporate governance
P2
Q1: Group question on disposals or step acqns
Ethics
Revenue Recognition
Provisions
Deferred Tax
Share based payments
Pensions
P3
Section A :Decision Trees
Section B:
Ansoff
Strategic alliances
General/application controls of software system
Corporate Governance
Ethics
Raising finance
Porters Diamond
P4
International Investment Appraisal techniques focusing on risk management tools such as Value at Risk;
Impact on WACC following hedging of interest rate risk;
Capital Structure; traditional debt finance & Islamic Finance – Sukuk Bonds
Financial Restructuring
P5
Critique an existing performance management system and the performance hierarchy
Quality as a critical success factor
Risk and uncertainty
Effective use of information systems
Environmental performance/analysis
Reward systems linked to performance measures
Transfer pricing
P6
Group relief and consortium relief for companies
Incorporation relief
IHT planning
Patent box
Share schemes
P7
Business or audit risks in a scenario
Identifying ethical and other professional issues in a scenario
Matters to be considered and audit evidence for a couple of core accounting issues
Money laundering
Insolvency issues (UK Stream)
Discussion on audit reports
看完這些,你是不是對通過ACCA更有把握了?
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